管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
通过分析不同部门用水需求价格弹性和价格承受能力，按成本核算方法对不同类型水资源配置中的价格调节潜力做出估算。
Through analyses price flexibility and price supporting capability of water use in different departments, estimates the potential of price adjusting in vary types water resource configuration.
探讨关中地区达到合理水价(成本核算水价加水资源自身价值量)时，不同用水部门价格杠杆调整水资源配置方案。
Discuss the project of adjusting water resources configuration with the price lever in different departments as the reasonable water price is established in Guanzhong area.
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